中國企業會計准則雙語版

A. 求！<<企業會計准則第7號——非貨幣性資產交換>>應用指南的英文版本

Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets

你搜一下吧,網上有的

B. 企業會計准則英文簡稱

Accounting Standards for Business Enterprises，簡稱ASBE

C. "企業會計准則"翻譯成英語

In the new accounting standards for enterprises no. 18 - the income tax law enacted in no income tax accounting standards before, only the business enterprise income tax the accountancy handles the provisional regulations (1994), the accounting standards for enterprises - income tax accounting (draft) (1995), enterprise accounting practice in 2001, mainly is promulgated in accordance with the relevant provisions of enterprise accounting system. Based on the related concepts and tax calculation method, account Settings, accounting recognition and measurement, etc, to compare the income tax accounting standards and the comprehensive analysis of relevant set proposed own view.

D. 求新會計准則財務報表英文版

Subject: 中英文對照財務報表(含資產負債、利潤表及分配表、現金流量表和多個成本費用表格).xls

請在郵箱附件中下載

E. 2006企業會計准則英文版哪裡找

http://lioukaichao888.bokee.com/viewdiary.18655365.html

No.1 – Inventories
Cai Kuai [2006] No.3
February 15, 2006
Chapter I General Provisions
Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating there cognition of the inventories, measurement and disclosure of related information. .
Article 2 Other relevant accounting standards shall apply to such items as follows:
(1) The Accounting Standard for Business Enterprises No. 5 - Biological Assets shall apply to the consumptive biological assets.
(2)The Accounting Standard for Business Enterprises No. 15 – Construction Contracts shall apply to the costs of the inventories together through construction contracts.
Chapter II Recognition
Article 3 The term "inventories" refers to finished procts or merchandise possessed by an enterprise for sale in the daily of business, or work in progress in the process of proction, or materials and supplies to be consumed in the process of proction or offering labor service.
Article 4 The inventories shall not be recognized unless they satisfy such conditions simultaneously as follows:
(1) The economic benefits pertinent to the inventories are likely to flow into the enterprise; and
(2) The cost of the inventories can be measured reliably.
Chapter III Measurement
Article 5 The inventories shall be initially measured in light of their cost. The cost of inventory consists of purchase costs, processing costs and other costs.
Article 6 The purchase costs of inventories consists of the purchase price, relevant taxes, transport fees, loading and unloading fees, insurance premium sand other expenses that may be relegated to the purchase costs of inventories.
Article 7 The processing costs of inventories consist of the direct labor and proction overheads allocated according to a particular method. The "proction overheads" refers to all indirect expenses happened in the process of manufacturing procts and providing labor services by an enterprise. An enterprise shall, according to the nature of the proction overheads, choose the reasonable method for the allocation of proction overheads. If two or more kinds of procts are manufactured in the same proction process, and the processing cost for each proct is unable to be separated from that of others directly, the processing costs shall be allocated among the procts in a reasonable way.
Article 8 "Other costs of inventories" refers to those costs, other than purchase costs and processing costs, happened in bringing the inventories to their present
location and condition.
Article 9 The following expenses shall be recognized as current profits and losses as they are happened, which shall not be included in the cost of inventories:
(1) The direct materials, direct labor and proction overheads that are abnormally consumed;
(2) The storage expenses (excluding the expenses which are necessary in the proction process for reach the next proction stage); and(3)?Other expenses that cannot be included in the costs happened in bringing the inventories to their present location and condition.
Article 10 The borrowing costs, which shall be included in the cost of inventories, shall be disposed in accordance with the Accounting Standard for Enterprises No. 17 - Borrowing costs.
Article 11 The cost of inventories invested by an investor shall be ascertained in accordance with the value as stipulated in the investment contract or agreement, unless it is not stipulated fair in the contract or agreement.
Article 12 The cost of agricultural procts in the harvest, and the cost of inventories obtained by the exchange of non-monetary assets, recombination of liabilities and merger of enterprises shall be ascertained in accordance with the Accounting Standard for Business Enterprises No. 5 - Biological Assets, Accounting Standard for Business Enterprises No. 7 - Exchange of Non-monetary Assets, Accounting Standard for Business Enterprises No. 12 - Debt Restructuring sand Accounting Standard for Business Enterprises No.20 -Business Combinations, respectively.
Article 13 Where an enterprise provides labor service, the direct labor expenses, other direct expenses as well as the indirect expenses included thereto shall be included in the cost of inventories. Article 14 An enterprise shall confirm the actual cost of sending out inventories by employing the first-in-first-out method, the weighted average method or the specific identification method. The cost of sending out inventories of items with similar nature and purpose shall be confirmed by employing the same cost calculation method. Generally, the cost of non-substitutable inventories, and goods purchased and proced as well as the labor services offered for specific projects, the cost of sending out shall be confirmed by employing the specific identification method. As to the inventories, which have been already sold, their costs shall be carried forward as the current profits and losses and the relevant provision for the loss on decline in value of inventories shall also be carried forward. Article 15 On the date of balance sheet, the inventories shall be measured whichever is lower in accordance with the cost and the net realizable value. If the cost of inventories is higher than the net realizable value, the provision for the loss on decline in value of inventories shall be made and be included in the current profits and losses. The net realizable value refers to in the daily business activity the amount after decting the estimated cost of completion, estimated sale expense and relevant taxes from the estimated sale price of inventories. Article 16 An enterprise shall confirm the net realizable value of inventories on the ground of reliable evidence obtained, taking into consideration of the purpose for holding inventories and the effects of events occurring after the date of the balance sheet. The materials held for proction shall be measured at cost if the net realizable value of the finished procts is higher than the cost. If a decline of the value of materials shows that the net realizable value of the finished procts is lower than the cost, the materials shall be measured at the net realizable value.
Article 17 The net realizable value of inventories held for the execution of sales contracts or labor contracts shall be calculated on the ground of the contract price.
If an enterprise holds more inventories than the quantities subscribed in the sales contract, the net realizable value of the excessive part of the inventories shall be calculated on the ground of the general sales price.
Article 18 Ordinarily an enterprise shall make provision for loss on decline in value of inventories on the ground of each item of inventories.
For inventories with large quantity and relatively low unit prices, the provision for loss on decline in value of inventories shall be made on the ground of the categories of inventories.
For the inventories related to the series of procts manufactured and sold in the same area, and of which the final use or purpose is identical or similar there to, and if it is difficult to measure them by separating them from other items, the provision for loss on decline in value of inventories shall be made on a combination basis.
Article 19 An enterprise shall confirm the net realizable value of inventories on the balance sheet date. If the factors causing any write-down of the inventories have disappeared, the amount of write-down shall be resumed and be reversed from the provision for the loss on decline in value of inventories that has been made. The reversed amount shall be included in the current profits and losses.
Article 20 An enterprise shall amortize the easily consumed procts of low value and packing articles and supplies by employing the one-off write-off method or equal-split amortization method and bring it in the cost of the relevant assets or in the current profits and losses.
Article 21 For any damage to the inventories of an enterprise, the enterprise shall include the amount after decting the book value and relevant taxes from the disposal income in the current profits and losses. The book value of inventories shall refer to the amount after decting the accumulative provision for loss on decline in value of inventories from the cost of inventories. The loss of inventories shall be included in the current profits and losses. Chapter IV Disclosure
Article 22 An enterprise shall, in the notes, disclose the information concerning to inventories as follows:
(1) The book value of all inventories at the beginning and end of the period;
(2) The methods to confirm the cost of sending out inventories;
(3)The basis for confirming the net realizable value of inventories, the methods to make provision for the loss on decline in value of inventories, the amount of the provision for loss on decline in value of inventories to be reversed in the current period, as well as the relevant information about the making and reversion of the provision for loss on decline in value ofinventories.
(4) The book value of inventories used for a guaranty.

F. 《企業會計准則》用英文怎麼說

企業會計准則
accounting standards for business enterprise

G. 最新企業會計准則英文版

國際會計准則2010版-英文版
容量6.3MB

http://ishare.iask.sina.com.cn/f/19323410.html

我也下載了，解壓縮後，是PDF格式的。

H. 美國會計准則、國際會計准則與中國會計准則分析英文怎麼翻譯

美國會計准則 US Generally Accepted Accounting Principles

國際會計准則 International Accounting Standards

中國會計准則分析 Chinese Analysis of accounting standards

美國會計准則由美國財務會計准則委員會（FASB）、會計師協會（APB）和證券交易委員會（SEC）在《意見書》和《公報》中所規定的會計准則、方法和程序所組成的。

國際會計准則是由國際會計准則委員會制定並公布的會計一般規范。其目的是促成國際范圍內的會計行為的規范化。

中國會計准則是中國會計人員從事會計工作必須遵循的基本原則，是會計核算工作的規范。它是指就經濟業務的具體會計處理作出規定，以指導和規范企業的會計核算，保證會計信息的質量。

(8)中國企業會計准則雙語版擴展閱讀：

國際會計准則與美國會計准則的比較

共同點：

1、運作機制相似，二者均為民間機構，由企業、專業團體資助，專門制定會計准則，不過FASB獲得了SEC的授權。

2、制定準則程序相似，如前所述，二者制定準則都經過大量的調研、徵求意見、投票批准等程序，且透明度非常高。

3、准則內容相似。盡管FASB發布的會計准則數量多於IASB，但其對相同業務的會計處理原則、方法等基本相似。

不同點：

1、出發點不同。

IASB的出發點是制定全球通用的會計准則，FASB則主要根據美國國內經濟活動的需要制定會計原則，主要適用於美國。

2、基礎不同。

IASB發布的會計准則主要是原則導向(Principe-based)的，目的是在基本原則一致的條件下，兼顧不同國家的具體情況，因而比較精練、粗線條，其核心思想是只要企業在編制會計報表滿足了財務會計概念框架(Conceptual Framework)的要求，那麼報表就是真實、公允的，IFRS體系更加看終於專業人員的內在以及主觀判斷

FASB發布的會計准則主要是規則導向(Rule-based)，其准則數量多，內容具體、細致，其核心思想是盡可能多的將規則細化，是的每一項業務都有具體的准則作為指引，只要企業在編制報表時候完全滿足了相關要求，那麼報表就整體上滿足了GAAP准則的思想，故這種依據一條一條的准則去檢測企業是否規范操作也被稱為逐項核查(Box-ticking)。

網路-美國通用會計准則

網路-國際會計准則

網路-中國會計准則

I. 2007年的新《企業會計准則》哪裡可以有完整版

網路無所不能
http://wenku..com/view/7189dfd8d15abe23482f4d0c.html